Introduction: Scope of this guidance
This guidance covers the principles of the civil penalty regime provided for by Section 9 and 11 of the Finance Act 1994 in respect of
- breaches of regulations
- breaches of walking possession agreements (BWP).
It does not cover in detail the penalties under
- FA 2008 Schedule 41
- FA 2008 Schedule 36
- FA 2007 Schedule 24, and
- civil evasion under FA 1994 Section 8.
However, the guidance does make reference to these penalties where sections 9 and 11 penalties do not apply or have been repealed by a relevant Act.
Guidance on Excise assessments can be found in X51 Assessments.